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Article
Publication date: 22 September 2023

Richard Kwame Adom, Mulala Danny Simatele, Dillip Kumar Das, Kalumba Ahmed Mukalazi, Mazinyo Sonwabo, Lindelani Mudau, Mikateko Sithole, Serge Kubanza, Coleen Vogel and Leocadia Zhou

Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and…

1379

Abstract

Purpose

Globally, climate change governance continues to be a significant challenge to policymakers, environmentalists and politicians despite international summits, conferences and programmes designed to find sustainable solutions to the climate change crises. Climate change continues to be viewed primarily as a challenge for the future, whereas many leaders and administrators globally regard it as an environmental issue rather than a challenge that encompasses all aspects of life. In South Africa, these misleading perceptions of climate change continue to prevail both at national and local levels. The government and private organisations do not attach the required levels of urgency needed to address the climate change crisis. While numerous policies and institutions have been established to address these challenges, they lack financial backing, coordination and synergy that cut across the broad objectives of environmental, social and economic agendas. Additionally, weak, eroding trust and manipulating of institutions continue to hinder effective policy implementation and focus-driven governance. This paper aims to explore the structural and governance weaknesses of climate change administration in the KwaZulu-Natal province and South Africa in general.

Design/methodology/approach

This paper used extensive literature reviews and a triangulated approach to investigate the weaknesses of the current governance structure in the context of institutional and capacity constraints.

Findings

The findings uncovered that most institutions and organisations mandated to address climate change challenges operate in silos, lack required investment and capacity and have weak accountability mechanisms with a shallow understanding of climate change governance.

Originality/value

This paper recommends better coordination between national, provincial and local governments as well as the private sector towards climate change activities and capacity to ensure that climate change actions are effectively implemented.

Details

International Journal of Climate Change Strategies and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1756-8692

Keywords

Article
Publication date: 23 May 2008

Dennis Hwang, Blair Staley, Ying Te Chen and Jyh‐Shan Lan

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a…

5349

Abstract

Purpose

The purpose of this paper is to use survey data to examine the impact of culture on current and future accounting and auditing professionals' intent to be whistle‐blowers in a Chinese cultural society.

Design/methodology/approach

The paper examines intent to whistle‐blow and factors influencing whistle‐blowing, using survey data collected by the authors.

Findings

It was found that a majority of respondents believe that a general sense of morality was the most important factor to encourage whistle‐blowing, with abiding by the policy of their organization as the second; it was also found that guanxi, fear of retaliation, and fear of media coverage may discourage whistle‐blowing in a Chinese society.

Research limitations/implications

The data are all from Confucian societies, which perhaps limits its usefulness elsewhere.

Practical implications

The paper will help auditors, accountants, and policy makers to design policies that encourage whistle‐blowing.

Originality/value

The paper uses original survey data collected by the authors, and the analysis will enable policy makers and professional accountants to anticipate and predict whistle‐blowing, a key factor in improving financial management and reporting, and possibly undermining auditor independence, audit quality, and the quality of financial reporting.

Details

Managerial Auditing Journal, vol. 23 no. 5
Type: Research Article
ISSN: 0268-6902

Keywords

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